Included in Concord Company's December 31 trial balance is a note receivable of $9,600. The note is a4-month,10% note dated October 1. Prepare Concord's December 31 adjusting entry to record $240of accrued interest, and the February 1 journal entry to record receipt of $9,920from the borrower.(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)